# The Value Added Tax (Sport, Sports Competitions and Physical Education) Order 1998, Article 3


After Note (2) there shall be inserted—
“(2A) For the purposes of this group a body shall not be treated as a non-profit making body if it is subject to commercial direction.”.

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Source: https://www.legislation.gov.uk/uksi/1998/764/article/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-sport-sports-competitions-and-physical-education-order-1998/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.